Commission on Audit (COA)

GAA department code 31 · All departments

FY2026 GAA

₱15,610,903,000.00

1,874 line items

FY2027 NEP (proposed)

₱16,046,527,000.00

+2.8% vs FY2026 GAA (₱435.6M)

Where the money goes (FY2026)

Personnel Services₱14.24B

Maintenance and Other Operating Expenses₱724.9M

Capital Outlays₱649.5M

Appropriations per year

Programs, activities & projects (23)

Program / activity / project	FY2025	FY2026	Change
Audit of accounts and transactions of local government units; custody and preservation of vouchers and other supporting documents31-000	₱4.73B	₱5.57B	+18%
Administration of Personnel Benefits31-000	₱4.50B	₱4.82B	+7%
General Management and Supervision31-000	₱1.85B	₱2.32B	+26%
Audit of accounts and transactions of national government agencies, including government operations in foreign countries, conduct of fraud audit and audit of public debts; custody and preservation of vouchers and other supporting documents31-000	₱764.1M	₱857.4M	+12%
Audit of accounts and transactions of corporate government agencies and their subsidiaries, including government operations in foreign countries; custody and preservation of vouchers and other supporting documents31-000	₱528.1M	₱584.8M	+11%
Adjudication of cases concerning settlement of all accounts pertaining to the revenue and receipts, and expenditures or uses of funds and property in the national, local and corporate agencies, as well as, money claims against the government31-000	₱217.5M	₱254.9M	+17%
Special audit, fraud audit and performance audit conducted on some government agencies, as well as to non-government entities, concerning subsidies and fund transfers from the national government, payment of levies or government shares and financial operations of public utilities for rate determination purposes31-000	₱170.0M	₱210.5M	+24%
Technical assistance rendered to the Commission31-000	₱161.0M	₱193.9M	+20%
Legal assistance services31-000	₱147.1M	₱161.3M	+10%
Technical services necessary for the discharge of the Commission's functions including monitoring, analysis and evaluation of prices of goods and services purchased by government agencies31-000	₱119.4M	₱145.6M	+22%
Formulation and development of operating standards and administrative techniques for the implementation of accounting and auditing rules and regulations in national offices/agencies31-000	₱111.0M	₱122.2M	+10%
Development, installation and maintenance of in-house financial and other management information systems31-000	₱95.8M	₱115.1M	+20%
Comprehensive training program for commission personnel, including the provision of auditing materials and the dissemination of information including laws, rules, and regulations31-000	₱64.4M	₱74.5M	+16%
Formulation and development of operating standards and administrative techniques for the implementation of accounting and auditing rules and regulations in corporate government offices/agencies31-000	₱68.2M	₱69.4M	+2%
Preparation of annual and other financial reports as may be required of the Commission31-000	₱62.9M	₱69.3M	+10%
Consultancy services rendered to government agencies related to the design/development and installation of internal control systems31-000	₱11.5M	₱14.9M	+30%
Formulation and development of operating standards and administrative techniques for the implementation of accounting and auditing rules and regulations in local government offices/agencies31-000	₱15.9M	₱13.6M	-14%
Maintenance of the general accounts of the government31-000	₱6.7M	₱11.3M	+70%
Formulation and development of accounting standards, policies, rules and regulations for implementation in government agencies31-000	₱138.0K	₱140.0K	+1%
Development, installation and maintenance of accounting-related information system for implementation in government agencies31-000	₱30.0K	₱31.0K	+3%
Information System/Technology Audit conducted on government agencies with computerized environment31-000	₱23.0K	₱23.0K	0%
Construction of COA Office Building with Basement Commonwealth Avenue, Quezon City31-000	₱0	₱0	—
Construction of Provincial Satelite Auditing Offices (PSAOs)31-000	₱0	₱0	—

Programs present in the FY2026 GAA, with their earlier years where the same line existed.

Source: Philippine Budget Data API (BetterGov.ph), https://budget.bettergov.ph/api/v1 (CC BY 4.0), snapshot Nov 10, 2026.